Environmental and Climate disclosure trends of red zone industries in Bangladesh: A study on tannery and cement industry

Sanzida Begum, Most. Mukta Khatun and Mehedi Hasan
Additional contact information
Sanzida Begum: Lecturer, Department of Business Administration, Bangladesh Army University of Science and Technology, Saidpur Cantonment, Saidpur.
Most. Mukta Khatun: Lecturer, Department of Business Administration, Bangladesh Army University of Science and Technology, Saidpur Cantonment, Saidpur.
Mehedi Hasan: Lecturer, Department of Economics (ECN), Faculty of Social Science and Humanities, Hajee Mohammad Danesh Science & Technology University, Dinajpur.

International Journal of Science and Business, 2023, vol. 18, issue 1, 1-14

Abstract: This article was prepared with an intent to find out some discrete industry’s (cement, tannery) decisiveness toward climate disclosure. Both cement and tannery industry are considered a red zone industry according to Ministry of the Environment and Forests, Bangladesh. Research was done mainly on the annual reports (5 periods) of SEC listed companies that corresponded as representation on industry scenario. Climate disclosure was marked up against GRI standards specifically the GRI-300. The study found out that MNCs are doing better is publishing climate disclosure issues than the local companies. Overall, the cement industry is in a better condition than the tannery industry regarding environmental consciousness and climate disclosure. 67% of cement industry, and 50% of tannery industry publishes climate disclosure related issue. This study has found the position of cement industry and tannery to be in a place, where there is still a lot of room for improvements.

Keywords: Climate change; Global warming; Environment; Climate disclosure; GRI (search for similar items in EconPapers)
Date: 2023
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ijsab.com/wp-content/uploads/2021.pdf (application/pdf)
https://ijsab.com/volume-18-issue-1/5371 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aif:journl:v:18:y:2023:i:1:p:1-14

Access Statistics for this article

International Journal of Science and Business is currently edited by Dr. Md Shamim Hossain

More articles in International Journal of Science and Business from IJSAB International
Bibliographic data for series maintained by Farjana Rahman ().